Amendment of section 271H

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....on (1), in the opening portion, for the words "a person shall be liable to pay", the words "the Assessing Officer may direct that a person shall pay by way of" shall be substituted with effect from th....

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....sp;       It is proposed to amend sub-section (1) of section 271H so as to provide that the penalty levied under section 271H shall be levied by the Assessing Officer. ....